Assessment of treasury efficiency in the municipal governments in San Martin

Abstract

The objective of the study is to evaluate the performance of these entities in essential aspects, such as financial planning, payment and collection methods, mechanisms for ensuring that everything is in order, the skills of the personnel involved, and the transparency with which they carry out their activities. To address this issue, a non-experimental, descriptive design with a quantitative approach was chosen, based on the responses of 228 officials from the treasury departments of municipalities in the San Martin region. The empirical study was conducted using surveys analyzed with SPSS. The findings revealed that 58.3% of treasuries operate with average efficiency. However, there are areas that need urgent attention. Financial planning and transparency lag, with 25.0% and 24.1% respectively at low levels. The execution of payments and collections is acceptable, although there is room for improvement. Internal control and staff capacity also require additional effort. These deficiencies not only limit the optimal use of resources but also hinder responses to community demands. The study's contribution lies in providing empirical evidence regarding the efficiency of municipal treasury management in a rural region of Peru. It highlights deficiencies in financial planning, staff capacity, and transparency, while proposing practical improvements such as training and process digitization. The conclusions offer guidance to policymakers seeking stronger municipal financial governance.